Vdrns 

a 


Duke  University  Libraries 


DIGKEST 


COMPTROLLER'S  DECISIONS, 


!\  some  of  the  leading  ca  +  v,*  presented  to 
iii.m  foi;      Vtlkment! 


bonus  secundum  aeqtturii  ■>  bonutn  jttdicat 


RICHMOND  VA.: 

SMITH,  BAILEY  &  CO.,  PRINTERS. 

1863. 


George  Washington  Flowers 
Memorial  Collection 

DUKE  UNIVERSITY  LIBRARY 


ESTABLISHED  BY  THE 
FAMILY  OF 

COLONEL  FLOWERS 


'Ht  riAJ"<-i»>'  w'-v-' — 


PREFACE 


Having  learned  during  a  life  of  varied  experience,  and  of  constant  and 
assiduous  study,  the  great  importance  of  having  doubtful  and  mooted  ques- 
tion settled,  and  that  certain  land-marks  should  be  erected,  by  which  the 
Ship  of  Life  or  of  State,  may  be  steered  through  the  breakers  and  quick- 
sands of  human  vicissitude,  I  have  long  since  come  to  the  conclusion  that 
there  can  be  no  rule  of  higher  excellence  than  that  we  should  avail  ourselves 
of  whatever  lights  of  experience  we  may  find  to  cast  their  rays  across  the 
uncertain  path  of  life,  to  illumine  and  direct  our  couuee  in  searching 
ing  after  truth  and  justice.  One  of  the  wisest  of  men  has  enunciated  the 
immutable  axiom,  "misera  est  servitus  ubi  jus  est  aut  vagura  aut  incertum." 
Adopting  this  maxim  for  my  guide.  I  have  endeavored,  to  the  best  of  mv 
humble  ability,  to  decide  upon  and  establish  certain  determinate  rules  in  the 
interpretation  of  the  law,  by  which  those  may  be  directed  who  have  to  en- 
force them  in  practice,  even  if  future  experience  and  subsequent  legislation 
shall  inculcate  their  modification,  or  their  entire  change.  There  is  deep  wis- 
dom, however,  in  the  ancient  maxim,  "bonum  est  stare  decisis,  si  non 
manifeste  falsis  aut  iniquis,"  as  well  as  in  that  higher  moral  adage,  "  judex 
bonus  secundum  cequum  et  bonum  judicat,"  and  the  equally  wise  principle, 
"  boni  judicis  estlites  dirimere."  The  dictates  of  patriotism  should  inspire  and 
impel  every  good  titizen  of  our  Confederacy,  to  offer  up  his  tribute  upon 
the  altar  of  his  country's  good,  and  to  exert  hib  utmost  capacities  to  take 
care,  like  the  devoted  sons  and  sires  of  Rome,  "ne  quid  detrimentum 
respublica  capiat."  Conscious,  however,  of  the  infirmity  of  human  reason, 
and  the  fallibility  of  the  human  intellect,  I  can  only  profess  to  have  exerted 
my  best  ability  in  elucidating  and  resolving  the  doubtful  points  that  have 
presented  themselves,  (whether  correctly,  or  not,  future  experience  must 
evince,)  under  the  solemn  conviction,  which  the  knowledge  of  life  is  daily 
and  deeply  inculcating,  that  "  Deus  solus  aapiL" 

I  EWIS  CRUGER, 
t  'omptrolh  '■■ 


•%  V  *3>  .  «-f»*  J*  .  icJSf 


DUTIES  OF  THE  COMPTROLLER. 


It  is  made  the  dmty  ti  tu-j-Cocipt  roller,  by  act  No,  lb  (approved  t'jtii  unrv 
21,1861,) 

1st.  To  superintend  the  settlement  of  the  public  accounts,  and  to  receive 
these  accounts  from  the  Auditors  with  the  voucher?  and  certificates  for  hit 
deci&ion  thereon. 

2nd.  To  countersign  all  warrants  drawn  by  the  Secretary  of  the  Treasury 
whreh  are  authorized  by  law. 

old.  To  report  the  official  forms  of  papers  in  the  different  offices  for 
collecting  the  public  revenue. 

•lth.  To  provide  for  the  regular  and  punctual  payment  of  all  moneys 
collected. 

5th.  To  direct  prosecutions  for  all  delinquencies  of  officers  of  the 
revenue  and  for  all  debts  that  are  or  shall  be  due  to  the  Confederate  States. 
This  act  imposet  upon  the  Comptroller  the  duties  of  four  distinct  bureaus  under 
the  United  States  Government — viz:  those  of  IstComptrolIer,  2nd  Comptroller, 
Commissioner  of  Customs,  and  Solicitor  of  th«  Treasury.  Act  No.  128, 
(approved  May  16,  1861,)  declares  his  decisions  under  that  act  to  be  final 
and  conclusive.  Such  was  the  decision  of  the  United  States  Supreme  Court, 
as  to  the  effect  of  these  decisions  upon  the  Executive  branches  of  the  Gov- 
ernment. The  United  States  act  of  March  3rd,  1809,  makes  it  hi9  duty, 
whenever  he  considers  delays  injurious  in  the  settlement  of  accounU  in  the 
Auditors'  offices,  to  direct  them  forthwith  to  settle  any  particular  accounle, 
and  to  report  the  same  for  his  final  decision. 


*■•»■ 


DIGEST 


COMPTROLLER'S  DECISIONS, 


1 N  SOME  OF  THE  LEADING  CASES  PRESENTED  T( ) 
HIM  FOR  FINAL  SETTLEMENT. 


1.    Vouchers. 

Original  vouchers  must  be  produced  to  the  accounting 
officers.  Duplicates  cannot,  be  admitted  unless  accompanied 
by  satisfactory  evidence  of  the  loss  or  destruction  of  the 
originals. 

2.    Purchases. 

The  specific  purpose  for  which  all  articles  are  purchased, 
or  used,  should  be  stated  in,  or  noted  upon,  the  voucher  to 
enable  the  accounting  officers  to  designate  the  proper  appro- 
priation to  which  they  should  be  charged. 

3.    Comptroller's  Decisions. 

In  accordance  with  the  case  of  Major  Wheaton,  decided 
at  Washington,  "The  settlement  of  an  account  by  the 
proper  accounting  officers  is  final  and  conclusive,  so  far  as 
con^rns  the  Executive  Departments  of  the  Government. 
If  the  individual,  whose  account  has  been  thus  settled, 
conceives  himself  injured  by  such  settlement,  his  recourse 
must  be  to  the  Judiciary  or  to  Congress."  t#  the  case  of 
Gen.  Taylor,  the  Hon.  Eoger  B.  Taney  says:  "The  decision 
of  the  Comptroller  is  conclusive  upon  the  Executive  branch 
of  the  Government." 


ft 

4.  Assigned  Claims.  ,    » 

As  to  the  assignment  of  claims  against  the  Government,  the 
acts  of  the  United  States  Congress  of  2d  July,  1846,  and 
the  26th  of  February,  1853,  do 'not  refer  to  such  eases  as 
the  arrears  of  pay  due  to  soldiers,  under  certificates  given 
by  duly  authorized  officers,  for  a  certain  and  fixed  sum,  which, 
being  in  the  nature  of  liquidated  debts,  may  be  assigned  at 
any  time,  by  power  of  attorney.  Those  acts  refer  only  to 
doubtful  and  uncertain  claims  prosecuted  before  Congres-  or 
the  Departments,  which  cannot  be  assigned  until  the  claim 
is  settled  and  liquidated  and  a  warrant  issued.  The  object 
of  the  law  was  to  preclude  the  frauds  of  lobby  agents. 

5.  Sheriff's  Fees,  etc. 

(In  a  case  of  the  Sheriff  of  Henrico  County.)  The  ^es 
established  by  the  laws  of  the  different  States  for  the  support 
of  prisoners  in  jail,  are  to  b<"  allowed  in  cases  of  Confederate 
States  prisoners,  when  those  fees  do  not  exceed  the  amount 
of  commutation  rations  fixed  by  our  Army  Regulations, 
which,  in  some  cases  amount  to  seventy-five  cents  per  day, 
whilst  the  claim   in  this  case  is  but  fifty  cents  per  day. 

6.    Certified  Copies. 

(In  the  case  of  General  McAfee,  agent  for  the  State  oi' 
Mississippi.)  All  certified  transcripts  of  documents  from  the 
office  in  which  they  are  recorded,  (whatever  that  office  may 
be,)  are  to  be  allowed  as  good  vouchers,  and  of  higher 
validity  than  telegraphic  dispatches,  which  have  been  decided 
to  be  of  little  or  no  validity. 

7.    Assignees. 

A  claim  against  the  Government,  in  the  hands  of  an  as- 
signee of  the  original  creditor,  is  subject  to  all  the  equities 
existing  between  the  assignor  and  the  Government,  and 
those  equities,  so  far  as  they  are  in  favor  of  the  Government 
must  be  satisfied  before  the  assignee  can  take  the  benefit  of 
his  assignment.     • 

8.    Officers  or  Claimants  in  Arrears. 

No  person  can  receive  compensation  for  his  services  to 
the  Government  when  he  is  in  arrears  to  the  Government, 
until  he  shall  account  for,  and  pay,  the  amount  for  which  he 
is  liable.    (See  act  25th  Jan.,  1828.) 


9.    Purchases  Authorized. 

Wheii  a  purchase  is  made  by  a  duly  authorized  officer  of 
the  Government,  the  party  from  whom  he  purchases  is  not 
bound  to  show  .what  disposition  that  officer  has  made  of  the 
property. 

10.    Purchases  not  Authorized. 

When  a  purchase  is  made  by  a  person,  or  officer,  claim- 
ing to  be  duly  authorized,  but  not  so  in  reality,  the  Govern- 
ment is  not  bound  to  pay  for  the  property  unless  the  vendor 
shows  that  the  property  purchased  has  been  actually  used 
in  the  public  service. 

11.    Officers  Exceeding  their  Powers. 

When  an  officer  exceeds  his  powers,  he  becomes  indi- 
vidually responsible,  and  cannoi  bind  the  Government  by 
his  illegal  contract. 

12.    Property  Illegally  Destroyed. 

The  Government  is  not  liable  for  property  illegally  des- 
troyed by  private  soldiers  not  acting  under  orders,  and  no 
voucher  for  payment  of  such  damages  by  a  disbursing 
officer  can  be  allowed  in  the  settlement  of  his  account. 

13.    District  Attorneys. 

In  the  accounts  of  District  Attorneys  for  their  per  diem 
allowance  whilst  attending  the  sessions  of  Confederate  States 
Courts,  charges  for  Sundays  cannot  be  allowed. 

14.    Omission  of  Middle  Name. 

Such  discrepancies  on  the  Pay  Rolls,  as  the  omission  or 
insertion  of  a  middle  name,  or  the  initial  letter  of  that  name, 
are  not  such  defects  as  to  require  their  suspension.  In 
the  case  of  Gaines  vs.  Stiles,  14  Peters'  Reports,  page  322, 
it  was  decided  that,  "The  law  knows  but  one  Christian 
name,  and  the  omission  or  insertion  of  the  middle  name,  or 
the  initial  letter  of  that  name,  is  immaterial,  and  it  is  com- 
petent for  the  party  to  show  that  he  is  known  as  well  with- 
out, as  with,  the  middle  name." 

15.    Difference  in  Spelling. 

Nor  is  a  slight  difference  in  the  spelling  of  a  name  a 
sufficient  cause  for  suspension.  The  spelling  and  pronun- 
ciation of  proper  names  are  entirely  arbitrary  with  families, 


as  originally  established  by  themselves.  And  it  cannot  be 
expected  that  the  Pay  Kolls  will  be  critically  accurate  in 
these  matters,  especially  in  time  of  war. 

16.  Officers  Ordered  to  Report  for  Duty. 

When  an  officer  is  ordered  to  report  for  duly,  and  the 
officer  in  command  to  whom  he  is  directed  to  report,  informs 
him  that  he  has  no  need  of  his  services,  he  is  still  entitled  to 
duty  pay  until  otherwise  ordered  by  the  proper  authority. 
Such  duty  pay  is  to-  commence  from  the  date  of  his  accep- 
tance?, or  leavirjg  his  domieiL  (or  station,)  to  make  such 
report. 

17.    Pay  of  Collectors  of  Customs. 

Where  salaries  are  limited  to  receipts  from  fee*,  if,  during 
liit  fiscal  year,  a  sufficient  amount  has  been  collected  by  a 
Collector  of  Customs,  to  reach  the  maximum  of  his  compen- 
sation, he  is  entitled  to  that  compensation  without  reference 
to  the  particular  quarter,  or  month,  in  which  such  fees  arc 
collected. 

18.    Transportation  in  the  Ordnance  Department. 

The  transportation  of  such  articles  as  are  materials  for 
manufacturing  ordnance,  powder,  etc.,  would  seem  to  be  a 
natural  and  necessary  incident  to  their  purchase  and  use. 
Transportation  in  the  Ordnance  Department,  is  recognized 
by  paragraph  1341,  (item  10th,)  of  the  Army  Emulations. 
I  therefore  think  the  transportation  of  iron  may  be  paid  by 
the  Ordnance  Department,  and  charged  under  the  head  of 
u purchase  of  pig  and  rolled  iron"  The  moving  of  cannon 
from  one  ordnance  depot  or  store,  to  another,  may  be  paid 
and  charged  under  the  head  of  "  Ordnance  /Service:'  Para- 
graph 958,  of  Army  Eegulations,  docs  not  seem  to  refer  to 
transportation  of  materials,  etc.,  from  which  to  manufacture 
"  army  supplies  ;"  but  only  to  providing  "  quarters  and  trans- 
portation of  tlie  army,'1'1  itself,  and  its  necessary  supplies  therein 
specified,  such  as  "  clothing,  equipage,  food,  fuel.  &c/' 

19.    Soldiers  Travel-pay  and  Rations  where  Transportation  is 

Furnished. 

Under  the  United  States  act,  of  May  loth,  1846,  volun- 
teers are  entitled  to  one  clay's  pay  and  subsist  an  ce  for  every 
twenty  miles  travel  to  the  palace  of  rendezvous,  from  their  place 
of  residence,  and  mounted   men   are,  in  addition,  entitled  to 


forty  cents  per  day  for  the  use  and  risk  of  their  horses,  and 
the  legal  rate  of  forage. 

Under  the  United  States  act,  of  January  11th,  1812,  sec. 
22,  and  act  of  January  29/A,  1818,  sec.  15,  soldiers  honorably 
discharged,  are  allowed  one  day's  pay  and  rations  for  every 
twenty  miles  travel  from  the  place  of  discharge  to  their  place 
of  residence. 

Confederate  Slates  act  No.  153,  May  'list,  1861,  allows  to 
mounted  volunteers  forty  cents  per  day  for  the  use  and  risk 
of  their  horses  for  every  twenty  miles  travel  from  the  place  of 
discharge  to  the  place  of  enrollment.'''  These  rates  may  there- 
fore be  regarded  as  established  by  law,  for  em  oiled  or  enlisted 
men  to  the  place  of  rendezvous  and  for  discharged  men  to  their 
place  of  residence  or  enrollment. 

20.    Claims  of  Discv 

Claims  of  discha  quentto  pay- 

ment on  certificate  of  hould  be  audited  through 

Hie  Second  Auditor's  office,  when  the  rolls  in  these  cases  are 
either  in  that  office,  or  the  Quartermaster  General's  office, 
and#  easily  accessible  %o  the  Clerks  of  the  Second  Auditor. 
Whilst  to  Quartermasters  at  other  point?,  these  rolls  would 
not  be  accessible. 

21.  Interest  not  paid  by  Government. 
The  ancient  laW  maxim  of  u  nulla  usura  occurrit  regi"  has 
been  the  gnieral  rule  of  all  governments,  and  has  been  re- 
peatedly so  decided,  a?  based  upon  the  principle  that  the 
government  is  presumed  to  be  alivays  willing  and  ready  to  pay 
its  obligations.  To  this  general  rule  the  only  exceptions 
appear  to  be  where  interest  is  due  by  government  contract,  or 
where  the  claimant  has  been  compelled  to  pay  interest  for 
the  benefit  and  .business  of  the  government,  as  where  a  State 
has  been  compelled  to  raise  money  upon  interest  to  suppress 
hostilities,  etc. 

22.    Eight  of  Impressment. 

The  exercise  of  this  right  in  time  of  war,  results  properly 
from  the  delegated  sovereign  right  of  "  declaring  and  waging 
ujar."  It  is  also  claimed  as  resulting  from  the  risht.  of 
"  eminent  domain.1' 

1st.  The  right  of  eminent  domain  (or  dominion,)  is  the 
supreme  control  which  appertains  to  sovereignty,  over  the 
entire  property  within  the  limits  of  the  State,  and  necessarily 
involves  the  right  to  take  the  property  of  citizens  for  public 
use  when  deemed  essential  to  \\\q  common  welfare.     Vattel 


10 

defines  it  to  be  "the  right,  which  belongs  to  the  society,  or  to 
the  sovereign,  of  disposing,  in  case  of  necessity,  and  for  the 
public  safety,  of  all  the  wealth  contained'in  the  S'ate."  He 
then  proceeds  to  declare  that  "every  Prince  who  is  truly 
sovereign  is  invested  with  this  right,  when  the  nation  has  not 
excepted  it." — Vatel  b.  1,  ch.  20. 

As  our  governments  are  but  limited  agencies,  they  can 
only  by  delegation,  exercise  the  right  of  eminent  domain.  This 
right  is  understood  to  be  delegated  by  that  clause  of  the 
Constitution  which  declares  that  private  property  shall  not 
be  taken  for  public  use  without  just  compensation.  This 
provision  obviously  confers  (as  a  "negative  pregnant.")  and 
as  shown  by  the  debates  of  the  Convention,  the  ri^ht  to  take 
such  property  with,  just  compensation. 

2d.  This  right  in  time  of  war,  however,  is  more  appro- 
priately derived  from  the  delegated  sovereign  power  of 
declaring  and  waging  war,  and  it  may  be  exercised  whenever 
("ex  necessitate  belli")  it  is  found  necessary  for  sustaining, 
and  saving  the  troops  from  suffering,  and  to  enable  the  gov- 
ernment to  prosecute  the  war. 

3d.  The  exercise  of  this  right  is  recognized  in  two  of  the 
United  States  acts  of  Congress,  which  declare  that  property 
coming  into  the  military  service  of  the  United  States,  either 
by  contract  or  impressment,  should  be  paid  for  according  to 
its  value  at  the  time  of  coming  into  the  service.  It  is  there- 
fore evident  that  our  government  possesses  the  right  to  exercise 
this  power,  and  it  is  proper  that  some  rules  should  be  adopted 
to  regulate  the  taking,  and  paying  for,  such  supplies  under 
the  orders  of  some  commanding  officer,  rather  than  to  leave 
the  seizure,  (which  is  inevitable  in  cases  of  necessity,)  to  the 
unbridled  license  of  the  soldiery.  The  following  rules  were 
adopted  on  the  1st  of  January,*1862 : 

23.    RuUs  Adopted  by  the  Comptroller  as  to  Property  Taken 
and  Used  by  Confederate  Troops. 

1st.  Whenever  property  has  been  taken  and  used  by  tin- 
troops,  as  supplies,  by  order  or  approval  of  a  commanding 
officer,  (including  any  commissioned  officer  in  command,)  as 
shown  by  his  signature;  or  in  ease  of  a  General,  by  that  of 
his  Adjutant,  or  that  of  a  Quartermaster,  Commissary,  or 
other  authorized  officer;  or  when  an  appraisement  made  of 
such  property  is  approved  by  such  officer,  a  fair  and  just 
compensatson  should  be  made  for  the  same  according  to  the 
appraisement,  (if  not  excessive,)  or  according  to  the  approval 
(when  not  appraised)  under  the  head  of  stipplies  for  the 
Army. 


11 

2nd.  When  property  has  been  simply  destroyed,  it  is  to  be 
regarded  as  a  claim  for  damages,  which  should  be  presented 
to  Congress  for  allowance,  (as  there  is  no  law  nor  appropria- 
tion for  such  damages.)  In  such  cases  of  property  destroyed, 
(whether  by  order  of  an  officer  or  not,)  or  where  no  law  pro- 
vides for  the  proper  payment  thereof,  the  claims  and  testi- 
mony should  be  presented  to  the  Attorney  General,  to  be  by 
him  reported  to  Congress,  in  compliance  with  the  act  of  Con- 
gress, No.  264,  approved  August  30,  1861. 

3rd.'  When  fencing  ox  other  wood  has  been  used,  appa- 
rently, or  on  reasonable  presumption,  for  fire-wood,  the  same 
should  be  paid  for  on  appraisement,  or  approval,  as  above 
stated. 

4th.  Where  any  building  has  been  used  for  a  hospital,  it  % 
is  proper  that  injuries  to  the  building,  whilst  so  used,  should 
he  paid  for  on  such  appraisement  approved  by  the  Surgeon 
in  charge.  (To  be  confined  strictly  to  injuries  resulting  to 
such  building  from,  its  actual  use  as  a  hospital,  to  be  shown 
'"/  appraisement.) 

5th.  In  case  the  approval  of  a  commanding  officer,  or 
other  authorised  officer,  cannot  be  obtained  lor  such  supplies, 
such  claims  should  be  presented  to  Congress,  or  to  some  ex- 
piring officer  who  may  be  appointed  by  the  Secretary  of  War. 

24.  Horses  Killed  in  Action. 

It  appears  to  be  a  sufficient  compliance  with  the  spirit 
und  intent  of  the  7th  section  of  act  No.  48,  that  two 
or  more  officers  should  certify  that  they  knew  the  horse  at 
the  time  of  his  entering  tli«j  service,  and  that  they  then,  at 
the  request  of  the  oi  :i mated  his  value  at  some  certain 

sum.  This  may  be  regarded  as  constituting,  in  this  time  of 
war,  a  virtual,  though  not  a  formal  appraisement,  which  the 
law  does  not  in  fact  require,  but  merely  speaks  of  an  "ap- 
praised value,"  without  prescribing  how  such  appraisement 
is  to  be  made.  No  such  provision  was  made  by  any  United 
States  act  upon  this  subject,  which  acts,  on  the  contrary, 
require  only  u  satisfactory  proof"  of  the  value.  The  evident 
object  of  the  law  is  simply  to  ascertain  the  value  of  the 
horse  at  the  time  of  his  entering  into  service.  And  if  any  two 
officers  had  at  that  time,  at  the  request  of  the  owner  formed 
an  estimate  of  his  value,  the  mere  time  of  formally  reducing 
such  estimate  to  writing  is  of  no  consequenc. 

25.    Extra  Duty  Pay,  January  1st,  1862. 
The  obvious  construction  of  paragraph  882,  of  the  Regula 


tions  is,  that  the  lower  rate  of  extra  pay  viz :  twenty-fire  cento 

per  day  is  intended  for  the  lower  grade  of  employees,  "  labor- 
ers and  teamsters,"  and  the  higher  rate  of  forty  cents  per  day 
is  intended  for  the  higher  grades  of  "  mechanics"  and  other 
skilled  persons,  under  which  designation  Druggists  and 
Clerks,  must  come.  They  are  to  be  paid  by  the  Medical 
(pr  Purveyor's)  Disbursing  Clerk.  "Cooks  and  nurses," 
may,  by  the  Regulations,  be  paid  by  a  Quartermaster  in  the 
ice  of  such  disbursing  officer. 

26.  Lost  Certificates.  * 

1 11  eases  of  the  loss  or  non-receipt  of  certificates  of  pav  due, 
the  claimant  should  make  affidavit  before  a  Justice,1  to  be 
certified  by  the  Clerk  of  the  Court,)  stating  the  loss  of  his 
certificate— that  he  is,  and  has  been,  unable  to  procure  a 
duplicate,  for  reasons  therein  setforth — and  that  he  has  re- 
ceived no  part  of  the  amount  claimed.  He  should  also  pro- 
duce the  certificate  of  some  Confederate #  States  officer  of  his 
identity,  and  of  his  having  served  during  the  time  for  which 
he  clai 

27.    Commutation  of  Transportation  in  lieu  of  Furlough. 

The  act  of  December  11th,  1861,  entitles  the  soldier  to 
transportation  "home  and  back."  This  obviously  confers 
the  right  of  travel  from  the  point  at  which  he  received  his 
certificate  of  being  so  entitled  to  Ms  commutation,  or  from  the 
place  of  his  death,  (payable  to  his  heirs  under  act  of  15th 
February,  1862.) 

28.    As  to  when  Pay  of  Officers  Commences. 

The  general  rule  established  by  various  decisions  of  the 
Comptrollers  at  Washington,  and  sustained  by  continued 
practice,  was  that  officers  pay  commences  from  the  date  of 
their  acceptance,  as  being  the  evidence  of  their  liability  to 
duty.  But  it  was  also  properly  decided  that  where  it  is 
otherwise  shown  at  what  time  the  officer's  service  commenced 
his  pay  will  commence  from  that  date,  because  his  perform- 
ance of  duty  is  an  actual  acceptance  of  the  appointment.  It 
was  also  decided,  in  other  eases,  that  where  an  officer  is  pro- 
moted and  the  commission  specifies  that  it  is  to  take  effect 
from  an  antecedent  date,  he  is  entitled  to  the  pay1  of  the 
superior  grade  from  such  antecedent  date,  without  regard  to 
the  exact  nature  of  the  duty  performed  by  him  in  the  inter- 
mediate time.     (Lieut,  Jenkins'  case,  September,  1836.) 


13 

29.    Commutation  of  Clothing  claimed  for  Deceased  Soldiers. 

1st.  When  the  soldier  died  after  the  passage  of  the  act  of  8th 
October,  1862,  (which  prohibits  the  .future  commutation  of 
clothing,  but  allows  "  any  balance  of  clothing  due  at  the  end 
of  the  year"  to  be  paid  for,)  such  soldier,  if  he  had  not 
received  "either  his  clothing  or  its  commutation,  was  entitled 
to  the  value  of  such  clothing  to  the  time  of  his  death,  in- 
cluding the  value  of  clothing  allowed  by  that  act,  pro  rata, 
in  proportion  to  the  length  of  time  he  survived  the. said  Stli 
of  October,  1862.  That  act  allows  the  soldier  clothing  in 
kind,  and  as  he  died  without  receiving  it,  his  claim  is  clearly 
good  for  its  value. 

2d.  If  the  soldier  died  before  the  8th  October,  1862,  bis 
claim  is,  of  course,  only  good  ibr  his  commutation  under 
previous  laws.     . 

3d.  If  the  soldier  died  after  the  8th  October,  and  after  receiv- 
ing his  last  six  months  clothing  (and  his  previous  clothing) 
or  its  commutation  under  previous  laws,  he  must  be  regarded 
at  settled  with,  according  to  the  contract  under  which  he  enlisted, 
and  could  not  be  entitled  to  the  benefit  of  the  act  of  8th 
October,  1862,  which  only  provides  for  the  payment  of  any 
balance  of  clothing  due  at  the  end  of  the  year.  If  the 
soldier  was  paid  his  commutation  at  the  commencement  of 
his  last  six  months,  (as  has  been  the  usual  practice,)  there 
could,  of  course,  be  no  balance  due  him  which  he  could  claim 
under  the  provisions  of  this  law. 

4th.  Paragraph  1033,  of  the  Army  Regulations,  allows  a 
greater  amount  of  clothing  for  the  first  year,  than'  the  two 
subsequent  years.  The  obviovs  intention  was  to  require -the 
overcoat,  extra  coat,  etc.,  to  last  through  the  three  years 
service.  The  issue  of  clothing  in  kind,  not  being  specifically 
directed  until  October  8th,  1862,  that  date  must  be  taken  as 
the  commencement  of  the  first  year  of  such  issue  (or  its  com- 
nmtation,)  if  commutation  had  been  previously  paid  up  / 
that  lime.  If  it  had  been  previously  paid  up  to 
aforesaid,  beyond  the  8th  of  October,  the  first  year  (under  thai 
act,)  would  begin   at  the  end  of  such  period. 

30.  Appraisements  under  the  Impressment  Act. 
Where  the  appraisement  was.  made  previous  to  the  action 
of  the  Board  of  Commissioners  for  establishing  prices  under 
the  Impressment  Act  of  March  26th  1863,  such  appraise- 
ment duly  certified  by  the  impressing  officer  or  Quarter- 
master must  govern,  especially  as  the  act  expressly  declares 
that  in   case  of  disagreement,  "the  decision   of  the  umpirt 


sliali  bejinal;"  and  th<   2d  sect  ion  authorises;  the  impre: 
officer  "to  pa\  the  owner  the  '•<</<  on  fixed  by  the  ap- 

/o-aisers.'''  The  action  of  the  Board  of  Commissioner*,  under 
the  5th  section,  can  only  apph  to  appraisements  made  at  p 
'late  subsequent  to  such  action  in  "fixing  the  prices  I 
paid  by  the  government  *  whilst  t)ie  *J<]  section  authorises 
and  directs  the  impressing  offieer  to'  make  payment  at  th* 
time  of  mid  taking  and  appraisement 

31..   Receipts  of  Railroad  and  Express  Companies. 
When  Quartermasters  or  Commissaries,  are  duly  ordered 
to  transmit  supplies  by  railroads,  or  moneys  by  the  principal 

express  company,  to  pay  lor  supplies,  the  receipts  of  the  pro- 
per officers  of  such  railroads,  or  express  company,  are  good 
vouchers,  and  must  be  allowed  to  the  credit  of  such  Coni 
rate  States  officers  in  the  settlement  of  their  accounts.  The 
Quartermaster  or  Commissary,  to  whom  the  consign)  i 
are  properly  made,  may  be  charged  with  such  remittances  until 
their  nondelivery  is  established;  but  not  the  officers  who 
produce  proper  receipts  for  the  due  delivery  of  such  articles 
or  money,  (in  compliance  with  their  orders,)  to  su,ch  public 
carriers,  who  then  become  responsible  to  such  officers  for 
their  safe  conveyance  and  delivery. 

32.    Horses  sent  into  Winter  Quarters. 

The  act  of  March  6th,  1861,  (No.  48,)  allows  to  "  mounted 
non-commissioned  officers,  privates,  musicians  and  artificers, 
forty  cents  per  day  for  the  use  and  risk  of  their  horses."  I  n 
the  present  case,  it  seems  the  horses  were  sent  to  "  various 
points  to  winter."  .From  this  statement,  it  is  to  be  presumed 
they  were  sent  to  safe  and  well  supplied  winter  quarter.-, 
where  the  Government  supported  them  without  any  such 
"u$e  and  risk"  as  the  law  contemplates.  If  they  had  re- 
mained with  the  men  in  service,  they  might  have  died  from 
want  of  forage,  or  may  have  been  killed  or  lost  in  battle,  in. 
raids,  6r  skirmishes,  ff  these  horses  had  been  lost,  or  died 
from  want  of  forage,  or  of  proper  care,  whilst  in  such  Winter 
quarters,  the  Government  would  be  liable  for  their  loss  to 
the  extent  of  #200  each,  under  the  act  of  1849. 

33.    Bounty  under  7th  Section  of  the  Conscript  Act. 

The  7th  Section  of  the  Conscript  Act,  (approved  April 
16th,  1862,)  provides  that  "all  soldiers  now  serving  in  the 
army,  who  are  continued  in  service  by  virtue  of  this  act,  and 
who  have  not  received  the  bountv  of  #50,  allowed   bv  exist- 


Id 

ing  laws,  .shall  be  entitled  to  receive  said  bounty."  The  lal 
section  of  this  act,  "continues  in  the  service  for  three  years 
from  the  date  of  their  original  enlistment,  all  persons  now 
in  the  armies  of  the  Confederacy."  Under  the  above  pro- 
visions of  these  two  sections,  the  claim  lor  bounty  is  good  for  all 
those  who  had  enlisted  or  volunteered  for  twelve  months,  but 
were  discharged  or  died,  before  the  end  of  that  period,  but  after 
the  passage  of  this  act,  and  who  had  not  previously  received 
such  bounty.  The  act  of  11th  October,  1 862,  also  allows  this 
bounty  to  those  who  have  entered  the  Confederate  States 
armies  for  three  years  or  the  war,  although  they  "may  have 
been  killed  in  battle,  died,  or  been  honorably  discharged 
befb^e  the  expiration  of  the  first  year's  service  of  this  term." 

34.    Bounty  not  allowed  to  Negro  Musicians. 

This  claim  for  bounty  was  allowed  by  the  Seeoud  Auditor 
in  the  account  of  Captain  Grroce,  A.  Q.  M.,  on  the  ground 
that  the  act  of  April  15th,  1862,  authorises  the  employment 
of  colored  musicians  for  the  same  pay  as  musicians  regularly 
enlisted,  "and  that  the  act  of  December  lltb,  1861,  grants  a 
bounty  to  "  all  privates,  musicians,  and  non-commissioned 
officers  of  the  provisional  army  who  shall  serve  for  three 
years  or  the  war,  "to  be  paid  to  all  now  in  service  for  three 
years  or  the  war.  at  the  end  of  the  first  year's  service,  and  to 
all  who  shall  hereafter  volunteer  or  enlist  for  three  years  or 
the  war,  to  be  paid  at  the  time  of  entry  into  the  service/' 

In  the  1st  place,  the  act  of  December  11th,  1861,  allows 
bounty  to  privates,  etc.,  to  be  paid,  obviously  for  the  act  of 
volunteering  or  enlisting.  This  surely  cannot  embrace,  or 
refer  to  a  negro,  who  cannot  either  volunteer  or  enlist,  but  is 
only  hired  or  employed. 

In  the  2d  place,  the  act  of  April  15th.  1862,  declares  that 
"  whenever  colored  persons  are  employed  as  musicians,  thev 
>nall  be  entitled  to  the  same  pay  now  allowed  by  law  to 
musicians,  regularly  enlisted:  Provided,  That  no  such  per- 
sons shall  be  so  emplo}ed  except  by  consent  of  the  command- 
ing officer  of  the  brigade."  This  act  allows  to  cqjored  persons* 
the  same  pay,  but  says  nothing  as  to  bounty,  which  has 
always  been  regarded  as  the  reward  offered  to  citizens  or 
white  persons  for  "volunteering  or  enlisting"  in  the  army. 
The  term  " employed"  which  is  here  used  in  reference 
to  colored  persons,  shows  the  distinction  made  between 
"  enlisting"  and  being  hired  or  u  employed"  Besides  this,  the 
restriction  imposed  by  this  act,  subjecting  these  persons  to 
the  consent  or   the   Brigadier  G-encral.  also  shows  the   dis- 


16 

fcinction  b  and 

the  volunteering  01   enlisting  of  a  citizen   or   while  person. 
This  bounty  cannot,  alldwed  to  a  negro. 

95.    Conscripts  not  Entitled  to  Bor , 

liounty  has  ajwa 

\ng  or  enlisting  in1 
But  where  the  operation 

into  the  service  without  volui  I  or  enlisting,  it 

be  regarded  as  a  compulsory  ..  for  the 

army,  and  in  such  case  the  soldier  can  hardly  be  considered 
as  entitled  to  this  rewi 

The  inq  ui  ry  ha  s  pts   w  ho 

elect  to  enter  the  i  !qrpa  are     .        i  tq  bouh 

the  act  of  October  2d,  1S62,   which  declares   that    "ii 
person  who  has.  or  is  about  to  be,  carolled  for  ser\  ■'■■ 
army,   at  anytime  before  being  assigned  to  any  combi 
shall  declare  to  the  enrolling  or  commanding  officer  that  he 
prefers  being  enrolled  for  e  in  the  Navy  or  M 

Corps,  it  shall  be  the  duty  of  the  said  officer  to  enroll 
person  for  the  service  which  he  ma  ,  and  to  transmit 

to  the  Secretary  of  the  Navy  a  list  6f  pel  tiled." 

This  act  merely   gives   to  the  c  Choice  of  the 

branch  of  service  into  which  he  may  prefer  to  enter:  j.usfas 
the  13th  section  of  the  Conscript  Act,  (April  16th,  1862,) 
permits  all  persons  (simply  as  a  favor)  to  volunteer  info  com- 
panies then  in  the  service,  previously  to  their  being  made 
conscripts  by  that  act,  and  being  as  such  enrolled.  In  such 
case  if  they  shall  so  volunteer,  they  become,  of  course,  entitled 
to  bounty.  The  7th  section  of  the  conscript  act  only 
authorizes  soldiers  then  in  the  service,  (who,  of  course,  were 
originally  volunteers),  who  arc  continued  in  service  by  ttial 
act,  and  who  had  not  received  their  bounty,  still  to  receive 
it  But  there  is  no  lair,  and  no  just  conclusion  of  reason 
that  seems  to  allow  bounty  to  conscripts  already  enrolled  as 
such,  whether  they  have  selected,  or  not,  one  branch  of  the 
service,  or  one  company,  in  preference  to  another. 

36-    Courts  Martial. 

Paragraph  1021  of  the  Army  Regulations,  allowing  com- 
pensation to  officers  for  their  attendance  upon  Courts  Martial, 
does  not  include  privates  or  non-commissioned  officers.  The 
payment  of  this  compensation  to  officers  is  to  be  made  upon 
the  certificate  of  the  Judge  Advocate,  under  paragraph  1026  of 
the  regulations. 


37.    Orders  for  Transportation. 

Certified  copies  of  orders  for  transportation  are  sufficient 
vouchers  for  Quartermasters,  where  the  signature  is  verified 
or  certified  by  a  Confederate  States  officer* orbyan  authorized 
officer  of  one  of  tne  Departments.  This  is  rendered  neces- 
sary by  the  fact  that  these  orders  for  transportation,  cany,  at 
limes,  extend  throughout  tlte  entire  Confederacy,  and  thus  ren- 
der it  hnpossible  to  leave  the  original  order  with  each  Quar- 
termaster. 

38-    Re-enlistment  and  Conscription 

If  a  soldier  re-enlists,  or  is  conscribed,  at  the  end  «>i  bis 
term  of  service,  the  first  ^earofauch  re-enlistment  or  cotiacrip- 
tiou  is  the  first  year  under  <>  new  contract,  and  the  soldier  is 
entitled  to  such  allowances  as  are  authorized  by  the  regula- 
tions for  the  first  year  o!'  each  soldiers  service.  The  com- 
mencement of  sucu.  service,  of  course,  dates  Prom  the  date  of 
the  re-enlistment  or  conscription. 

39.    Payment  of  Bounty. 

Where  the  rolls  show  that  pay  and  chilling  have  been 
received  by  the  soldier,  and  no  mention  is  made  of  bounty  on 
any  rolls,  (either  bounty  or  pay)  nor  any  evidence  can  be 
found,  from  certiiicatcs  or  otherwise,  that  bounty  has  been 
paid,  it  may  be  taken  for  granted  that  it  has  not  been  paid, 
and  may  be  allowed  accordingly. 

40.    Mode  of  Calculating  Pay. 

When  a  soldier,  or  seaman,  serves  a full  month  and  ike  frac- 
tion of  another  month,  he  is  to  be  paid  for  the  full  month 
(whether  it  be  February  or  May,)  as  a  month  of  30  days,  and 
for  as  many  clays  as  he  has  served  in  the  other  month,  calcu- 
lated at  the  same  rate  of  30  days  to  the  month,  according  to 
the  regular  pay  tables.  For  instance,  if  a  man  serves  all 
February  and  to  the  12th  of  March,  he  is  to  be  paid  for  a  month 
of  30  days  in  February  and  for  12  days  in  March,  the  day  he 
enlists  and  the  day  he  is  discharged  being  always  included, 
whether  he  leaves  at  eight  in  the  morning  or  at  eight  in  the 
evening.  If  he  serves  less  than  a  month  he  is  to  be  paid  for 
retry  day  he  serves  at  the  above  calculation-rate  of'  the  pay 
tables,  allowing  30  days  to  the  montht  For  instance,  if  he 
serves  from  June  25th  to  July  5th,  he  is  to  be  paid  for  six 
days  in  June  and  live  in  July,  or  if  from  the  25th  May  to 
5th  June,  his  pay  is  for  seven  days  in  May  and  live  in  Jufte, 
or  if  he  serves  altogether  10  days,  the  calculation  is  simply 


is 
(at  $15  per  month,)  as  30  daws  are  tu  $>16,  bo  arc  1<>  days  to 

41.    Contractors. 

W Inn  th-'  Govern nient,- by  its  action,  prevents  the  lull 
performance  of  a  contract,  contractors  arc  not  entitled  to  he 
paid  as  for  a  complete  fulfilment  of  the  contract,  but  only  for 
snob  expenses- and  losses  as  shall  obviously  and  positively 
result  from  the  interference  of  the  Government.  As  where 
;i  contractor  agreed  to  furnish  a1  a  certain  point  a  certain 
number  of  w  6r   transporting  Supplies,  and  the  order 

I «»r  t Ih •  movement  of  the  troops  was ooHaterraanded^  the  eon- 
tractor  can  onlv  be  repaid  his  expenses  incurred  in  effecting 
this. partial  performance  of  his  contract. 

42.    Claims  of  States. 

In  cases  of  elaims  by  the  different  Stales  against  the  Con- 
federacy, it  is  sufficient  for  the  State  to  show  that  supplies 
tor  the  use  of  troops  in  the  Confederal e  service  have  beeu 
actually  purchased  and  paid  lor  by  the  State  lor  that  pur- 
pose. And  in  such  State  claims,  the  pay  rolls  receipted  by 
the  commanders  of  companies,  and  not -by  the  men,  may  be 
allowed,  if  thvyliacc  fieeU  allowed  'bij  the  Stale. 

43.    Certificates  of  Commanders  of  Companies. 

<  lertiflcates  of  Captains,  or  officers  commanding  companies, 
should  {as  a  genft&l  ruh-)  !><■  ;.co( ,,..  H  ft|  sufficient  evidence  <>l 
the  amount  due  to  the  soldier,  unless  they  can  )jc  shown  to  be 
incorrect  by  the  pay  roils  or  other  vouchers. 

44.    Soldiers  Clothing  Furnished  by  a  State. 

The  act  of  August  80th,  18(jl,  provides  that  where  "any 
State  shall  furnish  to  its  troops  and  volunteers  in  the  Con- 
federate service,  such  clotningj  then  the  Secretary  of" War  is 
required  to  pay  over  to  the  (Sroverrior  of  said  State,  the 
money  value  of  the  clothing  so  furnished."'  Under  this  act, 
hie  War  Department  issued  regulations  of  the  10th  October, 
1861.  authorizing  the  payment  to  be  made  "on  receipts 
produced  h;j  the  State,  signed  by  the  commanding  officer  of  the 
regiment,  battalion,  or  independent  company,  certifying  the 
number  of  men  so  furnished  by  the  State."  The  Quarter- 
master General,  having  asked  the  opinion  of  the  Comptroller 
as  to  the  proper  course  to  be  pursued  in  settling  these  claims, 
it  seemed   to   him   to  be  advisable  that  the  Governor  of  the 


1M 

State  should  make  a  requisition  tor  the  amount,  and  should 
furnish  the  certificates  of  the  State  Quartermaster  General,  or 
of  the  Quartermaster  who  furnished  or  issued  the  clothing 
to  the  troops. 

45.    Claims  of  Deceased  Soldiers. 

Claims  <>f  deeeased  soldiers  who  had  enlisted  before  the 
passage  of  the  net  of  10th  February.  1802,  (which  directs 
payment  to  be  made  to  the  heirs,)  may  be  paid  to  iht admin- 
istrators, upon  proper  certificates,  under  seal  of  the  Court. 
The  opinion  of  the  Attorney  General  of  May  9th,  1862,  re- 
gards this  act  as  unconstitutional,  so  far  as  it  interferes  with 
the  established  principles  of  the  law  in  relation  to  enlist- 
ments made  previously  to  its  passage.  Those  principles  re- 
quired all  assets  to  be  paid  to  the  personal  and  legal  rspre- 
senUttives  of  the  deceased. 

46.  Executors  and  Administrators. 

The  production  of  the  original  will  by  the  Executor, 
(before  the  granting  of  probate,)  accompanied  by  satisfactory 

prooi  of  the  signature  of  the  Testator,  is  sufficient  authority 
for  the  Executor  to  receive  any  amounts  due  by  the  Govern- 
ment to  the  Testator.  'As  a  general  rule,  the  common  law- 
does  not  allow  an -Executor,  before  receiving  letters  testamen- 
tary, to  dispose  of  any  part  of  the  estate,  except  for  funeral 
expenses,  nor  to  exercise  any  farther  control  than  is  necessa- 
ry to  its  preservation ;  but  no  law  prevents,  or  prohibits,  his 
receiving  debts  due  before  probate  granted.  In  England, 
and  in  some  of  our  States,  in  trials  at  common  law,  the 
original  will  is  required  to  be  produced,  and  the  probate 
alone  is  not  regarded  as  sufficient  evidence.  In  some  States 
the  will  is  required  to  be  proved  in  Court  de-uovo.  even 
after  it  had  been  allowed  by  the  Ordinary. 

47.  Mileage  Charged  by  Marshals. 

1st.  The  mileage  charged  by  Marshals  in  serving  pro- 
cess, is  to  be  computed  from  the  Court  House  at  which  each 
case  is  tried,  to  the  residence  of  the  person  upon  whom  the 
process  is  served. 

2nd.  Marshals  are  entitled  to  mileage  upon  every  ivrit 
or  petition,  whether  served  within,  or  out  of  the  district  in 
which  the  Court  is  holden,  under  the  loth  section  of  the  act 
to  establish  Judicial  Courts  of  the  Confederate  States. 

3rd.  The  allowance  of  five  cents  per  mile  for  the  ';  d,is* 
f'incr.  actually  travelled^  is  held  to  signify  the  whoh  distance 


20 

travelled  both  in  going  and  returning  by  the  most  direct  mail 
route. 

4th.  Writsof  garnishment  and  petitions  ol  sequestration. 
come  under  the  head  of  any  "  warrant,  attachment,  sum- 
mons, capias,  or  ■ 

5th.     Ji  tii  of  twenty-five  cent-  for  entry  and  en- 

doi»  d  each   writ,  in  addition  to  the  $2  for  service,  i> 

allowed  by   the  laws  of  the  State,  it  may   be  allowed' under 

section  15  of  the  above  act,  No.  83,  (approved  March  16th. 

•1861.) 

6th.  11  the  defendant  is  actually  served  with  process  at 
some  point  nearer  than  his  residence,  he  can  only  be  charged 
with  mileage  to  and  from  that  point,  as  being  the  "distance 
actually  travelled." 

48.     Commutation  of  Clothing  for  the  Militia. 

There  seems  to  bo  no  reason  why  the  militia,  when  browjkl 
into  the  Confi  '■'.  Tale  service,  should  not  be  entitled  to  cloth- 
ing or  its  commutation.  The  act  of  March  6th,  1861,  placed 
the  militia,  when  called  into  service,  on  the  same  footing,  as 
to  pay  and  allowances,  as  other  soldiers.  The  act  of  August 
30th,  1861,  allows  "clothing  for  .the  entire  forces  of  the  Con- 
federate Stales."  I  therefore  think  the  militia  are  entitled  to 
the  value  of  clothing  pro-rata,  in  proportion  .to  the  time  for 
which  they  are  brought  into  service,  or  have  actually  served, 
equally  with  oilier  soldiers,  under  the  laws  existing  at  the  time 
of  their  being  brought  into  service,  and  during  their  actual 
service. 

49,     Horses  Lost  in  the  Service. 

The  Confederate  States  act  of  March  6th,  1861,  allowing 
compensation  ior  " hbrses  'killed in  actio,,."  does  not  repeal  the 
United  States  act  of  March  3rd,  1849,  except  in  so  far  as  it 
conflicts  with  the  Confederate  States  act  in  reference  to 
"horses  killed  inaction.*'  The  United  States  law  is  there- 
lore  still  in  force.  The  1st  section  of  that  act  allows  coin 
pensatioh  to  the  extent  of  $200,  for  horses  so  wounded  as  to 
die,  or  when  so  wounded,  are  abondoned  by  order  of  an 
officer,  or  when  they  have  died  for  want  of  forage,  or  when 
the  rider  is  dismounted  and  separated  from  his  horse  and 
ordered  to  serve  on  foot,  and  his  home  is  lost  in  conse- 
quence, or  when  the 'horse  is  lost  from  being  turned  loose  to 
graze  by  order  of  the  commanding  officer,  or  is  lost  for  want 
of  transportation,  or  the  dangers  of  the  sea.  The  2d  section 
allows  compensation  for  the  value  at  the  time  of  entering  the 


21 

service  of  "  any  horse,  mule,  wagon,  etc.,  whilst  in  the  mili- 
tary service,  either  by  impressment  or  contract"  where  such 
property  is  lost  "by  death,  or  abandonment  or  for 
want  of  forage,  or  by  unavoidable  accident.''  The  4th  section 
extends  the  benefit  of  this  act  to  any  person  who  is  the  owner 
of  such  horse,  gr  his  equipments,  as  well  as  to  cases  where 
such  horse  and  equipments  have  been  "lost,  captured, 
destroyed,  or  abandoned  in  the  manner  above  mentioned" — 
upon  the  owner  making  satisfactory  proof,  as  in  other  cases. 

50.    Signing  of  Pay-Rolls. 

As  the  Army  Regulations  respecting  payment  on  the 
rolls,  declare  that  "  when  the  receipt  on  a  pay-roll  is  not 
signed  by  the  party,  the  payments  must  be  witnessed,  and 
if  practicable,  by  a  commissioned  officer,"  and  as  no  mention 
is  made  of  the  party's  math  being  required,  it  would  seem  to 
be  a  sufficient  compliance  with  the  regulation  to  have  the 
attestation  of  the  witness,  together  with  the  approval  of  the 
rolls  by  the  officer  in  command  of  the  company.  It  is,  how- 
ever, advisable  and  proper  that  the  soldier's  or  seaman's  mark 
should  be  obtained,  to  render  the  receipt  perfect  and  com- 
plete. 

51.    Signature  of  Officers  to  be  Verified. 

Where  the  signature  of  the  officer  in  command,  sub- 
scribed to  any  certificate,  or  other  voucher,  is  not  known  at 
the  Quartermaster  General's  Department^  nor  at  the  War 
Department,  it  should  be  verified  by  the  affidavit  of  some 
disinterested  person  whose  signature  is  known,  or  by  the 
certificate  of  some  Confederate  States  officer,  whose  signature 
is  also  known  at  some  one  of  the  departments. 

52.    Premium  or  Discount  on  Bank  Notes,  &c. 

If  a  Commissary,  or  other  Government  officer,  shall  have 
received  Bank  notes,  or  other  funds,  which  may  have  ap- 
preciated in  value  above  the  Government  currency,  he 
should,  in  exchanging  them  for  Treasury  notes,  charge  him- 
self with  the  premium  and  deposit  the  same  with  some 
Depositary  to  the  credit  of  the  proper  appropriation.  The 
United  States  act  of  August  6th,  1846,  as  well  as  paragraph 
896,  of  the  Army  Eegulations,  forbid  all  officers  to  make 
any  premium  or  profit,  on  the  sale  or  exchange  of  public 
securities.  And  in  case  of  unavoidable  loss  upon  Bank 
notes,  arising  from  a  depreciation  in  their  value,  after  the 


)*> 


officer  had  received  them  upon  a  careful  ascertainment  of 
their  value  at  the  time  of  their  receipt,  such  officer  should 
apply  to  Congress  for  relief. 

53.    Commutation  for  Furloughs. 

By  the  act  of  December  11th,  1861,  (No.  806,)  as  well  as 
by  the  conscript  act  of  April  16th,  1862,  the  soldier  is  to 
"elect  to  receive  the  commutation  at  such  times*  the  furlough 
would  otherwise  be  granted,"  which  time  is,  by  the  act  of 
December,  1861,  such  as  the  Secretary  of  War  may  deem 
most  compatible  with  the  public  interest."  The  time,  therefore, 
is  optional  with  the  Secretary,  and  if  that  time  (as  regulated 
by  the  Secretary,)  had  not  arrived,  the  soldier  could  not  be 
entitled  to  make  his  election,  and  consequently  not  until  then 
could  he  be  entitled  to  the  commutation.  The  above  acts 
only  refer  to  re-enlisted  men,  and  seem  to  intend  this  furlough 
(or  commutation)  as  a  reward  for  re-enlisting,  or  a  compen- 
sation for  conscription. 

54.    Regulations  of  the  War  Department. 

Regulations  of  the  War  Department,  made  in  pursuance 
of  law,  and  approved  by  the  President,  are,  by  act  No.  52, 
(approved  March  «6th,  186 1.)  as  binding  as  the  law  itself 
upon  all  concerned. 

55.    Forage. 

The  certificate  of  an  officer  claiming  forage,  or  its  commu- 
tation, should  state  that  the  horse  was  actually  kept  for 
the  public  service. 

56.    Officers  Suspended  from  Duty. 

When  officers  are  suspended  from  duty  only,  they  are  still 
entitled  to  their  pay  and  rations. 

57.    Officers  Assigned  to  Commands. 

There  is  no  law  authorizing  a  Lieutenant,  while  in  com- 
mand of  a  company,  to  claim  the  pay  of  a  Captain.  To 
entitle  an  officer  to  the  pay  of  a  higher  grade,  he  must  be 
actually  appointed  to  that  grade,  and  not  merely  assigned  to 
its  command.  Pay  follows  the  commission,  and  not  the 
duty  performed. 

58.    Extra  Pay. 

No  officer  can  be  allowed  extra  pay  for  more  than  one 
service  at  the  same  time. 


33 

59.  1  Pay  of  Detailed  Men,  (Act  of  May  1st,  1863.* 

The  act  of  May  1st,  1863?>  allowing  compensation  not  to 
exceed  $3  per  day  in  lieu  of  rations  and  allowances,  seems 
intended  to  apply  to  men  employed  by  the  commander  of  a 
Department  or  District,  or  in  some  Military  Bureau,  on  "the 
recommendation  of  the  officer  in  charge  of  such  men,  and 
the  approval  of  the  commander,  or  Chief  of  Bureau,  with 
the  sanction  of  the  Secretary  of  War.''  This  employment  of 
detailed  men  contemplated  by  the  act,  is  generally  con- 
sidered to  be  that  of  clerks  and  skilled  mecJ/anics. 

60.    Chief  Clerks  in  the  Departments. 

Correspondence  being  the  regular  and  u'ex  officio11  duty  of 
the  Chief  Clerks  in  the  Departments,  no  extra  compensation 
can  be  allowed  therefor. 

The  extra  pay  allowed  to  Chief  Clerks  by  acts  of  Con- 
gress, is  compensation  for  the  eocfra  duty  of  disbursing  such 
funds  as  are  entrusted  to  them  for  that  purpose. 

61.     Marshals. 

Marshals  are  entitled  to  just  compensation  for  transport- 
ing witnesses  in  enstodjj,  as  well  as  for  the  transportation  of 
criminals,  not  exceeding  the  compensation  allowed  to 
Sheriffs  by  State  laws  for  similar  duties. 

62.    District  Attornies. 

District  Attornies  are  entitled  to  a  fair  and  just  compen- 
sation for  extra  services  performed  at  the  request  of  the 
head  of  a  Department,  when  there  are  no  fees  allowed  by 
law,  or  custom,  for  such  services. 

63.  Collectors  of  Customs. 

Collectors  of  customs,,  acting  as  Superintendents  of  Light- 
houses, are  entitled  to  commissions  upon  disbursements  made 
by  them  in  that  capacity,  subject  to  the  limitations  of  the 
18th  section  of  the  act  of  May  7th,*182li. 

The  act  of  1799.  authorizing  Collectors  to  employ  occa- 
sional Inspectors,  and  others  in  aid  of  the  revenue,  does  not 
authorize  them  to  employ  persons  to  perform  clerical  duties 
in  Custom-houses,  and  to  pay  them  out  of  the  revenue. 

64.  Pay  of  Civil  Officers. 

.  As  a  general  rule,  public  officers  in  the  civil  employment 
of  the  Government,  (including  all  the    Departments,)  are 


24 

entitled  to  the  pay  or  emoluments  appertaining  to  their 
offices,  only  from  the  time  of  entering  upon  the  performance 
of  their  duties. 

65.    Congress. 

Joint  resolutions  of  Congress,  when  regularly  and  legally 
passed,  have  all  the  effect  o[  law,  and  are  to  he  so  regarded. 
But  seperate  resolutions  of  either  House  have  no  such  effect, 
except  as  regulations  to  control  their  own  proceedings. 

66.    Enlistments. 

Enlistments  into  the  army  made  under  the  provisions  of 
the  various  acts  of  Congress,  must  be  regarded  as  contracts, 
and  are  to  he  construed  according  to  the  rules  and  princi- 
ples which  regulate  contracts  generally. 

67.  Special  Counsel. 

It  was  regarded  under  the  United  States  Government  as 
an  established  rule  that  any  head  of  a  department  could,  in 
his  discretion,  employ  special  counsel  in  behalf  of  the  Gov- 
ernment. 

68.  Compensation. 

The  term  "compensation"  has  generally  been  regarded  as 
equivalent  to  the  word  "pay"  or  "salary"  and  as  not  in- 
cluding "rations"  and  other  "alloioances." 

69.    Extra  Compensation. 

The  United  States  acts  of  March  3rd,  1839,  and  3rd 
March,  1842,  forbid  any  person  whose  salary,  pay  or  emolu- 
ment, is  fixed  by  law,  to  receive  any  extra  allowance  or 
compensation,  in  any  form  whatever,  for  the  performance  of 
any  public  service,  unless  the  same  be  authorized  by  law. 

70.    Persons  Performing  the  Duties  of  Another. 

Where  the  incumbent  of  an  office  receives  the  salary 
affixed  to  it  by  law,  no  person  performing  the  duties  of  such 
office  can  receive  any  compensation  therefor. 

71.    Construction  of  Laws. 

Where  any  act  of  Congress  has,  either  by  actual  decision, 
or  by  continued  usage  and  practice,  received  a  determinate 
construction,  which  has  been  acted  upon  for  several  years  in 
succession,  a  change  in  this  construction  can  only  be  justified 
by  the  evidence  of  palpable  error  or  injustice*     The  declara- 


25 

tions  or  remarks  of  members  of  Congress,  in  debate  upon 
the  passage  of  a  law,  cannot  be  received  as  evidence  of  the 
intendment  of  Congress  so  as  to  control,  or  countervail,  the 
just,  obvious  and  legal  interpretation  of  the  law. 

72.    Assignments. 

An  assignment  of  payments  due  under  a  contract  with 
the  Government,  accompanied  with  due  notice  to  the  proper 
officer,  is  to  be  allowed,  if  not  prohibited  by  the  contract. 
If  such  assignment  should  be  legally  rescinded,  due  notice 
of  this  also  must  be  given  to  the  Government. 

73.    Disbursing  Officers. 

The  accounting  officers  cannot  allow  credit  to  disbursing 
officers  for  payments  not  authorized  by  lav — and  in  .nil  cases 
of  such  over  payments,  illegal  payments,  <fcc.,  application 
lor  relief  must  be  made  to  Congress. 

74.    Witnesses  to  a  Bond. 

The  omissicm  of  witnesses  to  a  bond  does  not  invalidate 
the  bond.  If  the  handwriting  of  the  obligor  can  be  proved 
it  is  as  valid  without,  as  with  witnesses. 

75.    Courts  Martial. 

An  officer  on  leave  of  absence,  if  ordered  to  attend  his  own 
trial  before  a  court  martial,  is  not  thereby  raised  from  have 
pay  to  duly  pay. 

76.    Acts  and  Decisions  of  Predecessors  in  office. 

There  is  no  law  and  no  decision,  which  authorizes 
the  head  of  a  Department,  or  of  a  Bureau,  to  super- 
vise and  reverse  the  acts  or  decisions  of  his  predecessors  in 
office,  for  the  relief  of  claimants.  Applications  *for  relief  in 
such  cases  should  be  presented  to  Congress. 

77.    Assignees. 

Assignees  cannot  be  classed  under  the  head  of  "  legal  rep- 
resentative.^:'' Executors  and  administrators  alone  come 
under  this  denomination,  being  the  substitutes  of  the  prin- 
cipal as  to  personal  rights  and  responsibilities.  This  term 
does  not  comprehend  even  the  "heirs"  much  less  "assignees" 


2fi 
78-    Negroes  Impressed  as  Free. 

In  cases  where  negroes  are  impressed  as  being  tree,  who 
are  generally  reputed  to  be  so,  and  are  so  in  fact,  but  are 
afterwards  claimed  as apprentices  by  the  person  to  whom  they 
have  been  legally  bound  or  indentured,  their  wages  must  be 
paid  to  such  claimant  after  the  production  of  legal  evidence  of 
such  apprenticeship.  The  Quartermaster  who  paid  the  negro 
thus  impressed  and  thus  generally  known  as  a  free  man  of 
color,  and  who  is  so  recorded  on  the  rolls,  cannot  be  held  liable 
for  payments  made  previously  to  the  time  of  such  legal  noti- 
fication, and  where  no  advertisement  has  been  made  of  the 
escape  of  such  apprentice.  Nor  is  the  Government  bound 
to  indemnify  the  claimant  for  any  payments  made  prior  to 
such  legal  notification  or  advertisement. 

79.    Claims  of  the  Heirs  of  Deceased  Soldiers. 

Where  a  sodier  dies  leaving  both  father  and  mother,. but 
no  widow  or  children,  and  where  the  father  dies  before  making 
his  claim  for  the  arrears  of  pay;  leaving  a  widow  and 
children,  the  widow  claiming  is  entitled  to  draw  the  pay 
under  the  act  of  15th  Feberuary,  1862,  directing  payment  to 
be  made  as  follows:  1st,  to  the  widow:  2d,  to  the  children  ;  3d, 
to  the  father;  4th,  to  the  mother,  &c.  The  object  and  intent  of 
this  law  is  generally  understood  to  be  that  of  facilitating  the 
payment  of  these  claims  to  the  indigent  families  and  heirs  of 
deceased  soldiers,  and  to  obviate  the  necessity  for  obtaining 
letters  of  administration.  The  provisions  of  this  law,  which 
expressly  direct  that  these  claims  u  shall  he  paid  v  to  such 
heirs,  (in  the  order  above  stated,)  constitute  the  terms  of  the 
contract  under  which  the  soldier  has  enlisted  subsequent  to  the 
dale  of  that  act,  and  by  that  contract  his  claim  is  to  he 
governed. 

80.    Government  Contracts. 

No  Secretary  of  any  of  the  Departments  can  lawfully 
make  a  contract  to  bind  the  Government,  without  the  author- 
ity of  some  law  to  that  effect,  or  without  some  appropriation 
for  that  object.  An  obvious  and  palpable  clerical  error  in  the 
contract,  or  bond  of  a  contractor  is  not  held  to  operate  to  his 
prejudice.  Contractors  with  the  Government  to  whom 
advances  have  been  made  by  the  Departments  under  author- 
ity of  law,  are  not  included  in  the  designation  of  "  persons  in 
arrears"  referred  to  by  the  act  of  1822. 


81.  Assignments  of  Contracts. 

As  a  general  rule  no  contract  with  the  Government  can 
be  assigned  over  to  another  person  without  the  express  assent 
of  the  Government,  but  the  Government  may  assent  to  the 
substitution  of  new  parties  to  a  contract  with  the  Govern- 
ment, when  requisite  to  fulfil  the  contract. 

82.  Construction  of  Statutes. 

A  retroactive  effect,  especially  where  it  would  infringe,  or 
impugn  any  part  of  a  contract,  cannot  be  given  by  construc- 
tion to  the  words  of  a  statute,  unless  they  should  manifestly 
require  such  construction  and  cannot  admit  of  any  other  just 
interpretation. 

83.     Persons  in  Arrears. 

The  act  of  January  2f>,  1828,  which  declares  that  no  person 
in  arrears  to  the  Government  shall  be  paid  his  ^compensation 
until  he  shall  account  for  and  pay  into  the  treasury  all  sums 
for  which  he  may  be  liable,  only  refers  to  .persons  who  are 
ascertained  upon  the  settlement  of  their  accounts  to  be  in 
arrears,  and  where  the  time  for  accounting  has  actually 
passed,  ff  there  be  any  amount  due  them  over  and  above 
such  deficiency,  it  should  not  be  retained,  but  should  be  paid 
over  to  them.  This  act  does  not  refer  to  officers  to  whom 
advances  have  been  made  upon  regular  requisitions  and 
warrants,  in  rendering  their  accounts  for  which  advances 
they  have  been  necessarily  and  unavoidably  delayed. 

84.    Courts  of  Reccrd. 

A  Court  of  Record  has  been  generally  held  to  be  one 
which  is  expressly  so  made  by  the  law  of  the  State  which 
creates  it,  or  which  has  been  so  adjudged  by  the  tribunals  of 
the  State,  or  which  proceeds  according  to  the  course  of  the 
common  law,  with  a  jurisdiction  not  limited  in  amount, 
keeping  a  regular  record  of  its  proceedings,  and  having  the 
power  of  fines  and  imprisonment. 

85.    Officers  on  Leave  of  Absence. 

Officers  on  leave  of  absence  must  return  to  their  duty,  when- 
ever that  may  be,  without  'expense  to  the  Government.  Orders 
given  for  their  return  to  duty  are  not  to  be  so  construed  as 
to  allow  them  transportation. 

86.    Partners  Signing  a  Bond. 
The  signature  of  partners  to  a  sealed  instrument  must  be 


28 

made  J>y  each  partner  separately,  and  with  a  separate  seal. 
as  there  is  no  partnership  seal,  and  no  partnership  signature 
in  such  Ci  Uowed, 

Department  Cle 

k  in  the  Government  de) 
or  attorney  for  claims  against  the  Governfi 

88.    Bonds  Filed  with  the  Comptroller. 

The  Comptroller  is  not  authorized  to  give  up  a  bond  or 
contract  either  to  the  obligors  or  to  any  one  else,  except  by 
an  order  from  the  head  of  the  department  where  the  contract 
was  made* 

The  official  bonds  of  disbursing  officers,  or  agents  of  the 
Government,  which  are  filed  with  the  Comptroller,  are  not 
surrendered  on  the  final  settlement  of  their  accounts,  nor  on 
the  execution  of  new  bonds.  The  Comptroller  is  not  author- 
ized either  to  relinquish  security  or  to  require  new,  or 
additional  security.  He  can  only  authorize  the  withdrawal 
of  bonds  for  the  purposes  of  suit. 

89.    Lapse  of  Time. 

* 
Although  lapse  of  time  furnishes  strong  presumptive  evi- 
dence against  the  justice  of  a  claim,  it  is  not  an  insuperable 
bar  to  its  allowance  and  payment  where  the  delay  can  be 
reasonably  accounted  for. 

90.    Soldiers  Detained  beyond  their  Term  of  Service. 

When  a  soldier  does  not  receive  his  discharge  at  the  end 
of  his  term  of  service,  and  is  retained  in  the  service  beyond 
that  time,  he  is  to  be  paid  to  the  time  of  his  actual  discharge. 

91.    Prisoners. 

When  a  soldier  is  taken  prisoner  by  the  enemy,  he  is  enti- 
tled to  his  pa}'  and  allowances  during  his  captivity,  and  to  his 
travelling  allowance  from  the  place  of  his  release  to  his  home. 

92.    Soldiers  Illegally  Discharged. 

If  a  soldier  is  illegally  discharged,  or  against  his  will,  he  is 
entitled  to  be  paid  up  to  the  time  of  the  discharge  of  his 
company,  or  to  the  expiration  of  his  term  of  enlistment, 
(whichever  shall  first  occur.) 

93.  Sureties  upon  Bonds. 
In  case  of  the  death  of  a  surety  on  a  bond,   his  estate  is 


29 

not  thereby  released  from  liability  for  the  .subsequent  delimits 
of  the  paymaster  or  quartermaster. 

94.  Quarters  and  Fuel. 

The  Army  Regulations,  allowing  commutation  for  fuel  and 
quarters,  restrict  it  to  the  time  when  the  officer  is  actually  at 
iiis  post,  or  when  temporarily  absent  on  duty,  and  do  not  treat 
it  as  an  emolument.  Officers  on  leave  of  absence  oY  awaiting 
orders,  are  not  entitled  to  fuel  and  quarters.  An  officer  who 
receives  his  quarters  in  kind,  should  receive  his  fuel  also  in 
kind.     s 

95.    Travel  Pay. 

Travelling  expenses  can  only  be  allowed  when  the  journey 
is  performed  by  direction,  or  approval,  of  the  proper  author- 
ities. The  charge  for  travelling  expenses  is  to  be  calculated 
by  the  shortest  mail  route,  or  the  route -usually  travelled,  as  the 
case  may  be. 

96.    Ex  Post  Facto  Laws. 

Laws  which  modify  or  alter  the  jurisdiction  or  powers  of 
judicial  tribunals  are  not  regarded  us  ue.r  post  facto''1  laws 
within  the  scope  of  the  prohibitory  clause  of  the  Constitution. 
This  clause  has  been  held  to  refer  only  to  penal  statutes,  and 
not  to  those  affecting  civil  rights  or  remedies.  (See  Galder  & 
Bull,  8  Dallas,  38(5.)  Yet,  in  England  the  reverse  was 
decided  by  Lord  Kaymond.  But  a  law  which  operates 
retroactively  so  as  "to  impair  the  obligation  of  a  contract  is 
essentially  invalid  and  void.  Laws  which  impair  the  obli- 
gation of  contracts  are  prohibited  by  most  of  our  State  Con- 
stitutions, and  also  as  to  Slates  by  the  Confederate  Constitu- 
tion. Statutes  are  held  to  be' prima  facie  prospective  in 
their  operation  ;  and  retrospective  laws  being  odious  in  their 
nature,  the  presumption  should  be  that  they  were  otherwise 
intended  where  a  prospective  construction  is  justly  admissible. 

A  law  annulling  conveyances  is  unconstitutional  as  impair- 
ing the  obligation  of  contracts.  (See Fletcher  &  Peclc,  6  Cranch, 
87.)       •        • 

97.    Contingent  Expenses  of  Courts. 


The  ''contingent  expenses"  of  courts  which  marshals  are 
authorized  to  pay,  are  only  those  which  arise  in  the  holding 
of  courts  according  to  appointment,  at  the  specified  time  and 
place. 


.;£* 


31) 

98.    Powers  of  Attorney  from  one  Co-Executor. 

Payments  made  to  a  person  acting  under  a  powef  bf  attor- 
ney from  one  of  several  executors  arc  valid — co-executors 

beirtg  regarded  in  law  as  one   power,  or  one  entity,  and  the 
act  of  one  as  the  act  of  all. 

99.     Payments  to  a  Wrong  Person. 

Tf  a  wuiTgnt  lias  been  properly  issued,  and  has  been  paid 
by  mistake  to  a  wrong  person,  no  new  requisition  need  be 
issued  to  cover  the  claim.  A  requisition  having  been  already 
issued,  and  upon  that  requisition  a  warrant,  which  in  legal 
contemplation  is  yet  outstanding,  the  proper  course  is  to  issue 
a  duplicate  warrant,  reciting  the  facts  as  to  the  first  warrant, 
or  to  withdraw  the  first  and  issue  another,  to  be  treated,  as  if 
presented  the  first  time  for  payment.  The  person  who  made 
the  pa}'ment  to  the  wrong  person  is  chargeable  with  such 
mistake. 

.    100.    Survivorship. 

Where  there  is  a  mere  naked  power,  it  does  not  survive, 
but  a  power  coupled  with  an  interest,  or  a  trust,  does  survive. 

101.    Marshal's  Fees,  etc. 

The  taxation  of  the  court,  and  the  allowance  and  certifi- 
cate of  the  judge  are  conclusive  upon  the  accounting  officers, 
when  the  service,  or  purpose,  is  specified  in  the  Act  of  Con- 
gress,  an  (J  the  siim  allowed  therefor  is  not  exceeded. 

LEWIS  ORUGER 

Comptroller. 


SYNOPSIS 


BUSIJU  OF  THE  (JOIHPTROLLER'S  OFFICE. 


1st  Branch.  Collectors  of  Customs.  Sec.  1st.  Corres- 
pondence, examining  and  deciding  Law  questions.  2nd. 
Weekly  Returns  of  Import  and  Export  Duties.  3RD.  Monthly 
Returns  and  Estimates  of 'Expenses  of  Collecting  the  Reve- 
nue. 4th.  Returns  and  Estimates  for  Lighthouses.  -Vni. 
Letters  of  explanation  on  the  above. 

2nd  Branch,  District  Judges,  District  Attorneys,  Marshals. 
<t'*.  Correspondence  on  Law  questions  in  the  settlement  of 
accounts,  preparing  requisitions  for  their  expenses,  &c 

3rd  Branch.  Collectors  of  the  War  Tax.  Preparing  Re- 
quisitions for  their  expenses,  letters  of  explanation,  &e. 

4th  Branch.  Bonds  of  Disbursing  Officers,  viz:  Quarter- 
masters and  Paymasters  of  the  Army  and  Navy,  and  all  civil 
disbursing  officers. 

5TH  BRANCH.  Requisitions.  1st.  Examining  and  signing 
all  Requisitions,  of  all  the  Departments,  for  Judges,  Collec- 
tors, Marshals,  &c,  and  for  quartermasters  and  Paymasters 
of  the  Army  and  Navy.  2nd.  Entering  Requisitions, 
balances  of  appropriations,  &p.,  in  the  Requisition  Books,  by 
the  Requisition  Clerk. 

6th  Branch.  Warrants.  1st.  Examining  and  signing 
Warrants  of  all  the  Departments  for  the  above  named  offi- 
cers. 2nd.  Entering  Warrants,  and  Balances  of  Appropria- 
tions, &c.,  in  the  Warrant  Book  of  the  Warrant  Clerk. 

7th  Branch.  First  Auditor's  Accounts.  Revising  care- 
fully and  settling  the  accounts  pre-examined  by  the  First 
Auditor,  deciding  upon  doubtful  questions  of  Law,  &c. 


32 

8th  Branch.  Second  Auditor's  Accounts.  ttevisiitg  can- 
fully,  and  settling  the  accounts  pre-examined  by  the  Second 
Auditor,  deciding  upon  doubtful  questions  of  La\v, 

9th  Branch.  Defaulters,  Instructing  District  Attorneys, 
to  institute  suits  upon  the  bonds  of  defaulting  disbursing 
officers,  when  reported  by  the  different  departments  to  be  in 
default. 


peanutife* 

pH8.5 


